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  • Greece publishes draft proposal to implement Mandatory Disclosure Rules
    the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive) Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 July 2020 However, reports will
  • EU publishes Directive on new mandatory transparency rules for . . .
    (Mandatory Disclosure Rules) of the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) project The Directive introduces mandatory disclosure rules across the EU, but it goes beyond the OECD recommendations by introducing automatic exchanges of the disclosures across Member States
  • Italy approves legislation to implement Mandatory Disclosure Rules
    Disclosure Rules EY Tax News Update: Global Edition EY’s Tax News Update: Global Edition is a free, personalized email subscription service that allows you to receive EY Global Tax Alerts, newsletters, events, and thought leadership published across all areas of tax Access more information about the tool and registration here
  • Czech Tax Authority issues guidance on selected DAC6 questions - EY
    administration regarding mandatory disclosure of reportable cross-border arrangements (DAC6) The guidance does not contain many practical examples This Alert summarizes certain key issues addressed by the guidance DAC6 reporting language The GFD states that the Czech tax administrator should accept the relevant
  • Czech Government publishes revised draft legislation on Mandatory . . .
    Directive on the mandatory disclosure and exchange of cross-border tax arrangements (DAC6 or the Directive) The revised draft legislation follows an earlier draft published in March 2019 1 The Czech draft legislation is still subject to the formal legislative process (subject to approval of the Parliament and the President) and is likely to be
  • Poland publishes oficial tax guidelines on the Mandatory Disclosure Rules
    Global Tax Alert, Poland passes 2019 tax reform including Mandatory Disclosure Rules, dated 1 November 2018 On 31 January 2019, the Polish Ministry of Finance published official detailed guidance (The official tax guidelines) regarding the interpretation of the Polish MDR The guidance provides some clarity on the interpretation of the
  • EY Netherlands Tax Policy
    the effective operation of the tax controls The Corporate Business Risk Control team performs the annual monitoring of the Tax Control Framework The outcome and follow-up are discussed with the Country Internal Tax Lead and the report is shared with the CFF 4 1 Tax Governance The Board of Directors of EYNL has appointed a Committee for
  • Supplier Code of Conduct - EY
    Issued March 2011; Updated May 2018; Updated November 2018; Updated April 2020 3 3 10 Subcontracting: Where authorized subcontracting is used to support the execution of services for EY,
  • Center for Board Matters Audit Committee Bulletin - EY
    and disclosure The changes may impact business decisions, such as the structuring of particular transactions, and some of these changes could potentially impact information systems With the mandatory adoption dates of significant new accounting standards looming, and continued investor and regulatory scrutiny
  • Sale of output by a joint operator - EY
    received from the joint operation and sold The Committee concluded th at the principles and requirements in International Financial Reporting Standards (IFRS) provide an adequate basis for a joint operator to determine its revenue from the sale of output from a joint operation as described in the request





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